Maryland Probate Timeline
Key deadlines: 3-month Inventory, 6-month creditor period from first publication, 9-month first Annual Account — all measured from the appointment date or first publication date
📋 Two Clocks Start When You Qualify
When the Personal Representative qualifies before the Register of Wills and receives Letters of Administration, two clocks start simultaneously: (1) the 3-month Inventory deadline begins on the appointment date (MD ET § 7-201); and (2) the 9-month first Annual Account deadline begins on the appointment date (MD ET § 7-301). The 6-month creditor period starts a different clock — from the date of first publication of the Notice to Creditors (MD ET § 8-103). Calendar all three dates the day you qualify.
When the Personal Representative qualifies before the Register of Wills and receives Letters of Administration, two clocks start simultaneously: (1) the 3-month Inventory deadline begins on the appointment date (MD ET § 7-201); and (2) the 9-month first Annual Account deadline begins on the appointment date (MD ET § 7-301). The 6-month creditor period starts a different clock — from the date of first publication of the Notice to Creditors (MD ET § 8-103). Calendar all three dates the day you qualify.
Maryland Probate: Master Deadline Table
| Deadline | Trigger | Measured From | Statute |
|---|---|---|---|
| File petition for probate | No statutory deadline — but as promptly as possible | Date of death | MD ET § 5-301 |
| Publish Notice to Creditors | Within weeks of qualifying | Appointment date | MD ET § 7-103 |
| File Inventory | 3 months from appointment | Appointment date | MD ET § 7-201 |
| File MD estate tax return (Form MET-1) | 9 months after death (if gross estate > $5M) | Date of death | MD Tax-Gen § 7-305 |
| File MD inheritance tax (Form 100) | Before distribution to non-exempt beneficiaries | Before distribution | MD ET § 7-204 |
| File deceased's final MD income tax (Form 502) | April 15 following year of death | End of tax year | MD Tax-Gen § 13-601 |
| File MD fiduciary income tax (Form 504) | April 15 following tax year (if estate earns income) | End of estate tax year | MD Tax-Gen § 13-601 |
| Creditor period expires | 6 months from first publication | First publication date | MD ET § 8-103 |
| File first Annual Account | 9 months from appointment | Appointment date | MD ET § 7-301 |
| Evaluate and pay creditor claims | After 6-month creditor period expires | First publication date + 6 months | MD ET § 8-105 |
| Final distributions to heirs | After creditor period, taxes paid, accounts filed | Varies | MD ET § 9-111 |
| File Final Account with Register of Wills | When estate is ready to close | After final distributions | MD ET § 7-301 |
| Order of Discharge issued | After Register approves Final Account | After Final Account | MD ET § 9-113 |
⚠️ The 3-Month Inventory and Creditor Publication Are Both Early Priorities
Two critical early actions run in parallel: publish the Notice to Creditors (to start the 6-month clock) as soon as possible after qualifying, AND prepare and file the Inventory within 3 months of appointment. Both of these are typically due before the 6-month creditor period even expires. Missing the 3-month Inventory deadline triggers a show-cause order from the Register of Wills.
Two critical early actions run in parallel: publish the Notice to Creditors (to start the 6-month clock) as soon as possible after qualifying, AND prepare and file the Inventory within 3 months of appointment. Both of these are typically due before the 6-month creditor period even expires. Missing the 3-month Inventory deadline triggers a show-cause order from the Register of Wills.
Month-by-Month Calendar
Week 1–2
Immediately After Death
- Secure estate assets — home, vehicles, financial accounts
- Order 8–10 certified death certificates from MD Vital Records (health.maryland.gov/vsa)
- Locate the original will — Register of Wills requires the original
- Identify all heirs, legatees, and devisees with addresses
- Notify Social Security Administration; return any payment received after death
- Pay urgent bills — mortgage, insurance, utilities on estate property
- Cancel subscriptions and recurring charges
Week 2–4
Qualify with Register of Wills
- File petition for probate with Register of Wills in county/city of domicile
- Submit original will and certified death certificate
- Take oath; receive Letters of Administration
- Request 8+ certified copies of Letters of Administration
- Note appointment date — Inventory due in 3 months; first Annual Account due in 9 months
- Apply for estate EIN at irs.gov (select "Estate" entity type)
- Open estate bank account
- Publish Notice to Creditors in county newspaper of general circulation
- Mail direct written notice to all known creditors
- Note first publication date — 6-month creditor period expires on this date + 6 months
Month 1–3
Inventory and Asset Collection
- Collect and value all probate assets using Letters of Administration
- Obtain appraisals for real estate and high-value personal property
- Collect bank account balances, investment account values as of date of death
- Prepare Inventory listing all probate assets with FMV at date of death
- File Inventory with Register of Wills — DUE by appointment date + 3 months (MD ET § 7-201)
- Send copy of Inventory to all interested persons
- Transfer incoming mail; redirect direct deposits to estate account
Month 3–6
During the Creditor Period
- Receive and evaluate creditor claims as they arrive
- Do NOT make final distributions to heirs during this period
- Continue paying ongoing estate expenses (mortgage, insurance, property taxes)
- Assess whether MD estate tax applies (gross estate > $5M) — if so, begin MET-1 preparation
- Identify all beneficiaries and determine exempt vs. non-exempt status for inheritance tax
- Prepare deceased's final Maryland Form 502 and federal Form 1040 for April 15 filing
- Begin preparing first Annual Account (due at 9 months from appointment)
Month 6
Creditor Period Expires
- Creditor period expires — 6 months from first publication (MD ET § 8-103)
- Finalize all creditor claims — accept valid; reject invalid in writing
- Pay valid claims in priority order (MD ET § 8-105)
- Determine and pay Maryland inheritance tax (Form 100) for non-exempt beneficiaries before distribution
- File MD estate tax return (Form MET-1) if applicable — due 9 months after death
- Begin planning final distributions to heirs
Month 9
First Annual Account Due
- File first Annual Account with Register of Wills — DUE 9 months from appointment (MD ET § 7-301)
- Annual Account covers all receipts and disbursements from appointment to account date
- Include all assets on hand, all income received, all expenses paid
- If estate is not yet ready to close, include proposed plan for remaining administration
- File MD Form 504 (Fiduciary Income Tax) if estate earned income — due April 15
- File federal Form 1041 if estate earned > $600 — due April 15
Month 10–16+
Distribute Assets and Close
- Make final distributions to heirs — obtain signed receipts from each distributee
- Transfer real estate by deed recorded with county Land Records (Circuit Court Clerk)
- Transfer vehicle titles at MD MVA
- Close financial accounts and transfer remaining funds to heirs
- File Final Account with Register of Wills
- Await Register's review and approval of Final Account
- Receive Order of Discharge — estate officially closed
- Close estate bank account after receiving Order of Discharge
- Retain all estate records for at least 3 years after closing
✅ Maryland Tax Filing Deadlines Summary
Form 502 (deceased's final MD income tax): April 15 of year following death
Form 504 (fiduciary income tax): April 15 of each tax year estate earns income
Form MET-1 (MD estate tax, if gross estate > $5M): 9 months after date of death
Form 100 (MD inheritance tax, non-exempt beneficiaries): before distribution
Federal Form 1040 (deceased's final federal): April 15
Federal Form 1041 (estate income, if > $600): April 15
Form 502 (deceased's final MD income tax): April 15 of year following death
Form 504 (fiduciary income tax): April 15 of each tax year estate earns income
Form MET-1 (MD estate tax, if gross estate > $5M): 9 months after date of death
Form 100 (MD inheritance tax, non-exempt beneficiaries): before distribution
Federal Form 1040 (deceased's final federal): April 15
Federal Form 1041 (estate income, if > $600): April 15
Maryland Probate: Typical Total Duration
| Estate Type | Typical Duration | Key Driver |
|---|---|---|
| Small Estate Procedure (under $50K/$100K) | 2–6 months | Register of Wills review and certificate issuance |
| Simple estate — no real estate, clear beneficiaries | 10–12 months | 6-month creditor period + 9-month first Annual Account |
| Estate with real estate sale | 12–18 months | Time to sell + real estate transfer + account filing |
| Estate with MD estate tax (over $5M) | 12–18 months | MET-1 filing and payment; potential audit |
| Estate with inheritance tax complexity | 12–16 months | Form 100 assessment; non-exempt beneficiary distributions |
| Contested estate | 24+ months | Orphans' Court litigation; disputed claims |
Maryland vs. Neighboring States: Timeline Comparison
| Milestone | Maryland | Virginia | West Virginia | Pennsylvania | Delaware |
|---|---|---|---|---|---|
| Inventory deadline | 3 months | 4 months | No specific deadline | 3 months | 3 months |
| Creditor period | 6 months from publication | 1 year from qualification | 60 days from publication | 1 year from letters | 6 months from publication |
| First account/settlement | 9 months from appointment | 16 months from qualification | Per Fiduciary Commissioner | Only if contested | Only if contested |
| Typical total duration | 10–16 months | 18–24 months | 6–12 months | 12–18 months | 9–15 months |
| Estate tax? | Yes — $5M exemption | No | No | No | No |
| Inheritance tax? | Yes — 10% non-exempt | No | No | Yes — 4.5%–15% | No |
5 Tips for Maryland Personal Representatives
💡 Tip 1: Calendar Three Dates the Day You Qualify
The day you receive Letters of Administration, write down three dates: (1) Appointment date + 3 months = Inventory due; (2) Appointment date + 9 months = first Annual Account due; (3) First publication date + 6 months = creditor period expires. Missing any of these triggers a show-cause order from the Register of Wills.
The day you receive Letters of Administration, write down three dates: (1) Appointment date + 3 months = Inventory due; (2) Appointment date + 9 months = first Annual Account due; (3) First publication date + 6 months = creditor period expires. Missing any of these triggers a show-cause order from the Register of Wills.
💡 Tip 2: Publish the Notice to Creditors Within Days of Qualifying
The 6-month creditor period does not start until the first publication of the Notice to Creditors — not when you file the petition. Delay in publishing extends your total timeline. Publish in the county newspaper of general circulation as soon as possible after qualifying, and mail direct notice to all known creditors the same week.
The 6-month creditor period does not start until the first publication of the Notice to Creditors — not when you file the petition. Delay in publishing extends your total timeline. Publish in the county newspaper of general circulation as soon as possible after qualifying, and mail direct notice to all known creditors the same week.
💡 Tip 3: Identify Non-Exempt Beneficiaries Before Any Distribution
Before making any distribution, determine whether each beneficiary is exempt or non-exempt under Maryland's inheritance tax rules. Non-exempt beneficiaries (aunts, uncles, nieces, nephews, cousins, friends) owe 10% inheritance tax. File Form 100 and pay the tax before distributing assets to non-exempt heirs. If you distribute first and the funds are gone, you may be personally liable for the tax.
Before making any distribution, determine whether each beneficiary is exempt or non-exempt under Maryland's inheritance tax rules. Non-exempt beneficiaries (aunts, uncles, nieces, nephews, cousins, friends) owe 10% inheritance tax. File Form 100 and pay the tax before distributing assets to non-exempt heirs. If you distribute first and the funds are gone, you may be personally liable for the tax.
💡 Tip 4: Annual Accounts Are Reviewed — File Accurate Records
Maryland Annual Accounts are public record and are reviewed by the Register of Wills. All interested persons can inspect them. Discrepancies between the Inventory values and the Account values will be flagged. Keep detailed records of every deposit and disbursement from the estate account from day one.
Maryland Annual Accounts are public record and are reviewed by the Register of Wills. All interested persons can inspect them. Discrepancies between the Inventory values and the Account values will be flagged. Keep detailed records of every deposit and disbursement from the estate account from day one.
💡 Tip 5: Real Estate Requires a Recorded Deed, Not Just Letters
To transfer real estate from the estate to a heir, you must record a deed with the county Land Records office at the Circuit Court Clerk — Letters of Administration alone do not transfer title. The Personal Representative signs a deed as grantor. Record the deed promptly after receiving the Order of Discharge or before Final Account approval. Transfer vehicle titles separately through the MD MVA.
To transfer real estate from the estate to a heir, you must record a deed with the county Land Records office at the Circuit Court Clerk — Letters of Administration alone do not transfer title. The Personal Representative signs a deed as grantor. Record the deed promptly after receiving the Order of Discharge or before Final Account approval. Transfer vehicle titles separately through the MD MVA.
Ready to Start Maryland Probate?
Our Maryland Probate Guide includes a complete timeline checklist — Inventory, creditor period, Annual Accounts, inheritance tax assessment, and closing — for every phase of Maryland probate.